nanofever,
Do you understand the difference between revenue and profits? Income taxes are based upon net income after the deduction of allowable expense deductions. If you want to drive even more outsourcing of jobs, then by all means, assess taxes on revenue.
As to the benefits of corporations being located in a geography, just ask any small town about how it fares when a large plant goes out of business. There is a multiplier effect of having thriving businesses in an economy. We should be doing more to encourage them to stay than adopting policies which exacerbate relocation.
There is plenty of empirical data, btw, which disproves the negative impact of outsourcing. A small fraction of job loss is due to it. I'd still prefer, however, to encourage the creation of jobs in the domestic economy by not worsening the situation for employers.
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